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TMI Blog2013 (1) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... d 90% outstanding demand in A.Y. 08-09. Keeping in view of the legal position on this issue, stay the demand period of 180 days or till disposal of the appeal, subject to conditions that the appellant shall pay 90% demand for A.Y. 09-10, similar to A.Y. 08- 09 by 31.01.2013 & If the Hon’ble Supreme Court decides the case within stay period, the appellant should make a petition accordingly to start early hearing - Stay Applications of the assessee stand allowed in the terms indicated above. X X X X Extracts X X X X X X X X Extracts X X X X ..... llant contended that appeal for both years have been filed before the Hon'ble Tribunal, the issue involved in these years is identical with the case of Idea Cellular Ltd. and Bharti Cellular Ltd., has already been pending for the final hearing before the Hon'ble Supreme Court of India. The matter of Vodafone Essar Cellular Ltd. has also been tagged along with the above matter. The Hon'ble Supreme Court of India had granted ad interim stay in the case of Bharti Cellular Ltd. on recovery of demand (copy of the order enclosed as Annexure J). In View of these facts, the appellant requested to extend stay for both the years as 90% demand in A.Y. 08-09 and 75% demand in 09-10 have been paid by the appellant. He further placed reliance on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and disposed of for reasons not attributable to the assessee." He further submitted that this decision has again been followed by the Hon'ble Bombay High Court in the case of CIT vs Ronuk Industries Ltd. (333 ITR 99) and by Special Bench of Mumbai Tribunal in case of Tata Communications Ltd vs ACIT (138 TTJ 257). He also relied in case of Qualcomm Incorporated vs Asstt Director of Income-tax (ITA No. 3696 to 3702/Del/2009), wherein the Delhi Tribunal held that if there is cleavage of opinion amongst between High Courts and there being no decision of jurisdictional High Court on the issue, the view favourable to the assessee has to be adopted. The Delhi Tribunal held that in spite of Karnataka High Court decision in the case of Ecom Gill C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e where Governments have been forced to explore further resources for raising revenue, source which they would rather well leave alone in the public interest, because of the stays granted by courts. We have come across cases where an entire service is left in a state of flutter and unrest because of interim orders passed by courts, leaving the work they are supposed to do in a state of suspended animation ......................... .But since the law presumes that public authorities function properly and bonafide with due regard to the public interest, a court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burden-some inconvenience or orders preventing collection of public revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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